Jim Malone established Malone LLC to bring together two legal disciplines: tax and litigation. Traditionally, most law firms have treated these as separate practice areas handled by different lawyers. The logic for treating tax and litigation separately breaks down in the context of tax controversies, which occur when a taxpayer is challenged by the IRS, a state, or a local tax authority.
Tax controversies walk and talk like litigation: the taxpayer is directed to provide evidence and legal support for the position adopted on the tax return, and the failure to provide a persuasive presentation of the supporting evidence and legal authority means additional taxes are due, frequently with interest and penalties. The taxpayer then has potential appeal rights or rights to file a formal challenge to the additional tax liability in court.
Developing a persuasive presentation of evidence and legal authority on behalf of a client is what litigators do. But a litigator’s skills are not enough in a tax controversy: the taxpayer’s representative has to have sufficient knowledge of the relevant tax principles as well. Malone LLC meets this need, as its managing member, Jim Malone is an experienced litigator who holds a Master of Laws in Taxation.
How can Jim help with your tax problem?
- First, he can help you assess the extent to which you may have a viable defense. This is a critical first step, because you want to focus on areas that you can legitimately dispute, not issues where you cannot prevail.
- Second, if you have legitimate defenses, Jim can represent your interests before the IRS, in court, or both.
- Third, to the extent you lack defenses, Jim can assist you in framing an appropriate collection alternative to bring yourself current while limiting the extent of the collection activity that the IRS takes.
In addition to representing taxpayers, Malone LLC also provides legal services in the areas of appellate litigation and commercial litigation.